{"id":2844,"date":"2024-03-22T09:33:07","date_gmt":"2024-03-22T00:33:07","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=2844"},"modified":"2025-07-08T14:09:13","modified_gmt":"2025-07-08T05:09:13","slug":"heritage-inheritance-trouble","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/heritage-inheritance-trouble","title":{"rendered":"\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u3084\u3059\u304410\u306e\u30b1\u30fc\u30b9\uff5c\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u81ea\u5206\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u3001\u3046\u3061\u306e\u5bb6\u65cf\u306f\u907a\u7523\u76f8\u7d9a\u3092\u5de1\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u306e\u3060\u308d\u3046\u304b\u2026\uff1f<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3063\u305f\u65b9\u306e\u591a\u304f\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u5fc3\u914d\u3092\u304a\u6301\u3061\u3067\u3001\u30cd\u30c3\u30c8\u3067\u907a\u7523\u76f8\u7d9a\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u3044\u3066\u691c\u7d22\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306f<strong><span class=\"f-marker-p\">\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u3084\u3059\u304410\u306e\u30b1\u30fc\u30b9<\/span><\/strong>\u3092\u56f3\u89e3\u3092\u7528\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001<strong><span class=\"f-marker-p\">\u30b1\u30fc\u30b9\u5225\u306b\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u306e\u65b9\u6cd5<\/span><\/strong>\u3082\u5408\u308f\u305b\u3066\u3054\u7d39\u4ecb\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u306e\u3054\u5bb6\u65cf\u306b\u4f3c\u305f\u30b1\u30fc\u30b9\u3092\u63a2\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u305d\u308c\u304c\u3001\u3042\u306a\u305f\u306e\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u8fd1\u9053\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"oiyn0zlsf45rnnxc0i17g\">1.\u907a\u7523\u76f8\u7d9a\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u306f\u300c\u76f8\u7d9a\u4eba\u540c\u58eb\u304c\u4e89\u3046\u3053\u3068\u300d\u3067\u8d77\u3053\u308b<\/h2>\n<p><strong>\u907a\u7523\u76f8\u7d9a\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u306f\u300c<span class=\"f-marker-p\">\u76f8\u7d9a\u4eba\u540c\u58eb\u304c\u4e89\u3046\u3053\u3068<\/span>\u300d\u3067\u8d77\u3053\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4ee4\u548c6\u5e74\u4e2d\u306b\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u306f\u554f\u984c\u304c\u89e3\u6c7a\u304c\u3067\u304d\u305a\u306b\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u6301\u3061\u8fbc\u307e\u308c\u305f\u76f8\u7d9a\u6848\u4ef6\u306f\u3001\u8a8d\u5bb9\u30fb\u8abf\u505c\u6210\u7acb\u3060\u3051\u3067\u30827,974\u4ef6\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u4ee4\u548c6\u5e74\u306b\u306f7,974\u4ef6\u4ee5\u4e0a\u306e\u5bb6\u65cf\u304c\u3001\u907a\u7523\u76f8\u7d9a\u3067\u30c8\u30e9\u30d6\u30eb\u3092\u8d77\u3053\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u306a\u305c\u76f8\u7d9a\u4eba\u540c\u58eb\u304c\u4e89\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4e3b\u306a\u7406\u7531\u306f\u4ee5\u4e0b\u306e\uff12\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u8cc7\u7523\u306b\u95a2\u3059\u308b\u554f\u984c<\/strong><\/li>\n<li><strong>\u5bb6\u65cf\u306b\u95a2\u3059\u308b\u554f\u984c<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/oy1wuk4y2o-1703727399.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u25a0\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u6301\u3061\u8fbc\u307e\u308c\u305f\u76f8\u7d9a\u6848\u4ef6\u6570\u306f\u3001\u4ee5\u4e0b\u306e\u8cc7\u6599\u3088\u308a\u629c\u7c8b<br \/>\n\u4ee4\u548c6\u5e74<a href=\"https:\/\/www.courts.go.jp\/app\/files\/toukei\/787\/012787.pdf#page=78\" target=\"_blank\" rel=\"noopener\">\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u5c40\u4f5c\u6210 \u53f8\u6cd5\u7d71\u8a08\u5e74\u58313\u5bb6\u4e8b\u7de8<\/a><\/p>\n<h2 id=\"34oc7qz7xtkh8z25e47v9u\">2.\u8cc7\u7523\u306b\u95a2\u3059\u308b\u554f\u984c\u306b\u3088\u308a\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u3084\u3059\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u8cc7\u7523\u306b\u95a2\u3059\u308b\u554f\u984c\u306b\u3088\u308a\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u3084\u3059\u3044\uff13\u3064\u306e\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#rfzd3kh2px3mpv77hnpnl\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff11\u3011\u4e3b\u306a\u907a\u7523\u304c\u81ea\u5b85\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u307f\u3067\u3042\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#hmzxh8cddpd0e1ceauo3wpv\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff12\u3011\u88ab\u76f8\u7d9a\u4eba\u304c\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#3k0vzemxpit92u2mzx4dzu\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff13\u3011\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u504f\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u3054\u81ea\u8eab\u306e\u3054\u5bb6\u65cf\u306b\u4f3c\u305f\u30b1\u30fc\u30b9\u3092\u63a2\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u305d\u308c\u304c\u3001\u3042\u306a\u305f\u306e\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u8fd1\u9053\u3068\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"rfzd3kh2px3mpv77hnpnl\">\u3010\u30b1\u30fc\u30b9\uff11\u3011\u4e3b\u306a\u907a\u7523\u304c\u81ea\u5b85\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u307f\u3067\u3042\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u4e3b\u306a\u907a\u7523\u304c\u81ea\u5b85\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u307f\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p class=\"\">\u571f\u5730\u3084\u5efa\u7269\u306f\u5206\u5272\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u8cc7\u7523\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u4e3b\u306a\u907a\u7523\u304c\u81ea\u5b85\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u307f\u3067\u3042\u308b\u30b1\u30fc\u30b9\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u81ea\u5b85\u3092\u76f8\u7d9a\u3059\u308b\u76f8\u7d9a\u4eba\u3068\u3001\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u306e\u53d6\u5f97\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u3067\u308b\u305f\u3081\u3001<\/span>\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308b\u78ba\u7387\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/h3ygb2as07o-1703209438.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u305d\u308c\u305e\u308c1\/2\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba(\u7236)\u306e<strong>\u907a\u7523\u306e\u5927\u534a\u306f\u81ea\u5b85\u306e\u571f\u5730\u3068\u5efa\u7269<\/strong>\u3067\u3042\u308a\u3001<strong>\u9577\u7537\u592b\u5a66\u3068\u540c\u5c45<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9577\u7537\u306f\u540c\u5c45\u3057\u3066\u3044\u305f\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u305f\u3044\u3068\u8003\u3048\u307e\u3057\u305f\u3002<br \/>\n\u4e00\u65b9\u3067\u9577\u5973\u306f\u81ea\u5206\u306b\u30821\/2\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c\u3042\u308b\u306e\u3067\u3001\u9577\u7537\u3060\u3051\u304c\u907a\u7523\u306e\u5927\u534a\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u7d0d\u5f97\u304c\u3044\u304d\u307e\u305b\u3093\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/0h96urzbtkfq-1703211131.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u4e3b\u306a\u907a\u7523\u304c\u81ea\u5b85\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u306e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u3066\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"1xtbtgeanzd3wz1vl9tsrx\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b\u3068\u3057\u3066\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u9577<\/strong><strong>\u7537\u30fb\u9577\u5973\u3068<span class=\"f-marker-p\">\u4ee3\u511f\u5206\u5272<\/span>\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3044\u3001\u9577\u7537\u304c\u8a08\u753b\u7684\u306b<span class=\"f-marker-p\">\u8cc7\u91d1\u3092\u7528\u610f<\/span>\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u9577\u7537\u304c\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u3001\u9577\u5973\u306b\u3082\u9577\u7537\u3068\u540c\u7b49\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u5834\u5408\u306f\u3001<strong><span class=\"f-marker-p\">\u4ee3\u511f\u5206\u5272<\/span><\/strong>\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u4ee3\u511f\u5206\u5272\u3068\u306f\u3001\u9577\u7537\u304c\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u3001\u9577\u7537\u304c\u4ee3\u511f\u91d1\u3068\u3057\u3066\u9577\u5973\u306b\u73fe\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u3001\u9577\u5973\u306e\u4e0d\u516c\u5e73\u611f\u3092\u89e3\u6d88\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee3\u511f\u5206\u5272\u3068\u3044\u3046\u65b9\u6cd5\u3092\u53d6\u308b\u305f\u3081\u306b\u306f\u3001<strong><span class=\"f-marker-p\">\u9577\u7537\u306b\u8cc7\u91d1\u529b<\/span><\/strong><strong>\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7236\u304c\u751f\u524d\u306b\u3001\u300c\u81ea\u5206\u304c\u4ea1\u304f\u306a\u3063\u305f\u3089\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3084\u3059\u3044\u72b6\u6cc1\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u7406\u89e3\u3057\u3001\u9577\u7537\u30fb\u9577\u5973\u3068\u4ee3\u511f\u5206\u5272\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3044\u3001\u9577\u7537\u304c\u8a08\u753b\u7684\u306b\u8cc7\u91d1\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"\">\u203b\u76f8\u7d9a\u3059\u308b\u907a\u7523\u984d\u3092\u5e73\u7b49\u306b\u3059\u308b\u305f\u3081\u306b<u>\u300c\u81ea\u5b85\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u6240\u6709\u6a29\u3092\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5144\u5f1f\u3067\u5171\u6709\u3059\u308b\u300d\u3053\u3068\u3092\u8003\u3048\u308b\u304a\u5ba2\u69d8\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u304c\u3001\u3042\u307e\u308a\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002<\/u><br \/>\n\u5e38\u306b\u5144\u5f1f\u306e\u610f\u898b\u304c\u4e00\u81f4\u3057\u305f\u72b6\u614b\u3067\u306a\u3044\u3068\u3001\u81ea\u5b85\u3092\u58f2\u3063\u305f\u308a\u30fb\u8cb8\u3057\u305f\u308a\u30fb\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u4e0a\u306b\u3001\u5148\u3005\u3001\u5144\u5f1f\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u6a29\u5229\u95a2\u4fc2\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"hmzxh8cddpd0e1ceauo3wpv\">\u3010\u30b1\u30fc\u30b9\uff12\u3011\u88ab\u76f8\u7d9a\u4eba\u304c\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/h3>\n<p><strong><span class=\"f-marker-p\">\u88ab\u76f8\u7d9a\u4eba\u304c\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u5f8c\u7d99\u8005\u304c\u4f1a\u793e\u306e\u4e8b\u52d9\u6240\u3084\u81ea\u793e\u682a\u5f0f\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u7d4c\u55b6\u306e\u72b6\u6cc1\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u4f1a\u793e\u95a2\u9023\u306e\u8ca1\u7523\u306f\u9ad8\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u5f8c\u7d99\u8005\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308a\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306b\u3082\u76f8\u7d9a\u4eba\u304c\u3044\u305f\u5834\u5408\u3001\u5f8c\u7d99\u8005\u304c\u76f8\u7d9a\u3059\u308b\u907a\u7523\u304c\u3001<strong>\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u5b50\u4f9b\u304c\u76f8\u7d9a\u3059\u308b\u907a\u7523\u3088\u308a\u3082\u591a\u304f\u306a\u308a<\/strong>\u3001\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/48akoa6ue6p-1701388644.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f1\/2\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u3067\u3042\u308b\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u5f8c\u7d99\u8005\u3067\u3042\u308b\u9577\u7537\u304c\u4f1a\u793e\u306e\u4e8b\u52d9\u6240\u3084\u81ea\u793e\u682a\u5f0f\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u306a\u304a\u3001\u7d4c\u55b6\u306e\u72b6\u6cc1\u306f\u5b89\u5b9a\u3057\u3066\u304a\u308a\u3001\u4f1a\u793e\u95a2\u9023\u306e\u907a\u7523\u4fa1\u5024\u306f\u9ad8\u984d\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u4f1a\u793e\u95a2\u9023\u306e\u8ca1\u7523\u304c\u9ad8\u984d\u306a\u305f\u3081\u3001\u9577\u5973\u304c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u3088\u308a\u3082\u3001\u9577\u7537\u304c\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u304c\u5927\u5e45\u306b\u591a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u9577\u5973\u306f<span style=\"font-size: 16px; color: #333333;\">1\/2\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c\u3042\u308b\u306e\u3067\u3001\u9577\u7537\u3060\u3051\u304c\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u3067\u3042\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u907a\u7523\u3092\u591a\u304f\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u7d0d\u5f97\u304c\u3044\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"\">\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u9577\u7537\u3068\u9577\u5973\u30671\/2\u305a\u3064\u53d6\u5f97\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u9577\u7537\u306f\u682a\u5f0f\u306e\u6240\u6709\u8005\u304c\u5206\u6563\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5fc5\u8981\u306a\u8b70\u6c7a\u6a29\u304c\u53ca\u3070\u305a\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u652f\u969c\u3092\u4e0e\u3048\u3066\u3057\u307e\u3046\u61f8\u5ff5\u304c\u3042\u308b\u305f\u3081\u3001\u4f1a\u793e\u95a2\u9023\u306e\u907a\u7523\u306f\u81ea\u5206\u304c\u3059\u3079\u3066\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u671b\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/1pof1sjqkwzh-1703211734.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u4f1a\u793e\u95a2\u9023\u306e\u9ad8\u984d\u306a\u907a\u7523\u3092\u5f8c\u7d99\u8005\u3067\u3042\u308b\u7279\u5b9a\u306e\u5b50\u4f9b\u306e\u307f\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u306e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u3066\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u307e\u3059\u3002<\/p>\n<h4>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b\u306f\u3001<strong>\u7236\u304c\u751f\u524d\u306b\u3001\u907a\u7559\u5206\u306e\u3053\u3068\u3082\u542b\u3081\u3001\u9577\u5973\u306b\u3082\u914d\u616e\u3057\u305f\u907a\u7523\u5206\u5272\u3092\u8003\u3048\u3001<span class=\"f-marker-p\">\u907a\u8a00\u66f8\u306b\u907a\u3059<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u7d4c\u55b6\u3068\u95a2\u4fc2\u306e\u306a\u3044\u73fe\u91d1\u3084\u6709\u4fa1\u8a3c\u5238\u306f\u9577\u5973\u306b\u76f8\u7d9a\u3055\u305b\u308b\u306a\u3069\u3057\u3066\u3001\u306a\u308b\u3079\u304f\u4e0d\u516c\u5e73\u611f\u304c\u306a\u3044\u3088\u3046\u306b\u907a\u7523\u5206\u5272\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6cd5\u7684\u62d8\u675f\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u907a\u8a00\u66f8\u306e\u4ed8\u8a00\u4e8b\u9805\u306b\u7236\u306e\u4f1a\u793e\u7d4c\u55b6\u3084\u5f8c\u7d99\u8005\u3067\u3042\u308b\u9577\u7537\u306b\u5bfe\u3059\u308b\u60f3\u3044\u306a\u3069\u3092\u8a18\u8f09\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u6709\u52b9\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"3k0vzemxpit92u2mzx4dzu\">\u3010\u30b1\u30fc\u30b9\uff13\u3011\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u504f\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span class=\"f-marker-p\"><strong>\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u504f\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3067\u306f\u306a\u304f\u3001\u53d7\u53d6\u4eba\u306e\u56fa\u6709\u8ca1\u7523\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u304f\u3001\u907a\u7523\u5206\u5272\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span>\uff08\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u4e0a\u306f\u3001\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u90e8\u5206\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/span><\/p>\n<p>\u3053\u306e\u751f\u547d\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306b\u504f\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u751f\u3058\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/191hkz218on-1701412617-1703463996.png\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u305d\u308c\u305e\u308c1\/2\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba(\u7236)\u306f<strong>\u9577\u7537\u3092\u53d7\u53d6\u4eba\u3068\u3057\u3066\u30011,000\u4e07\u5186\u306e<span class=\"f-marker-p\">\u6b7b\u4ea1\u4fdd\u967a\u306b\u52a0\u5165<\/span><\/strong>\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u305d\u3057\u3066\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u9577\u7537\u306f1,000\u4e07\u5186\u306e\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u9818\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u88ab\u76f8\u7d9a\u4eba(\u7236)\u306f\u9577\u5973\u3092\u53d7\u53d6\u4eba\u3068\u3057\u305f\u6b7b\u4ea1\u4fdd\u967a\u306b\u306f\u52a0\u5165\u3057\u3066\u304a\u3089\u305a\u3001\u9577\u5973\u306f\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u72b6\u6cc1\u3067\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u907a\u7523\u3092\u5206\u3051\u305f\u3068\u3059\u308b\u3068\u3001<strong>\u30c8\u30fc\u30bf\u30eb\u3067\u306f<span class=\"f-marker-p\">\u9577\u7537\u304c1,000\u4e07\u5186\u591a\u304f\u7236\u306e\u8ca1\u7523\u3092\u3082\u3089\u3046<\/span><\/strong>\u3053\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u9577\u5973\u304c\u3053\u306e\u5dee\u306b\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p class=\"\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b\u306f\u3001<span class=\"f-marker-p\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u898b\u76f4\u3059<\/span>\u3053\u3068\u3067\u3059\u3002<br \/>\n\u3053\u306e\u4f8b\u306e\u5834\u5408\u306f<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u516c\u5e73\u611f\u304c\u306a\u3044\u3088\u3046\u306b\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u9577\u7537500\u4e07\u5186\u30fb\u9577\u5973500\u4e07\u5186\u306a\u3069\u5747\u7b49\u306b\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p class=\"\">\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306f\u300c\u53d7\u53d6\u4eba\u3068\u3044\u3048\u3070\u914d\u5076\u8005\u300d\u300c\u5bb6\u3092\u7d99\u3050\u9577\u7537\u300d\u3068\u3001\u6df1\u304f\u8003\u3048\u305a\u6307\u5b9a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u7d50\u5a5a\u524d\u306b\u89aa\u3092\u6307\u5b9a\u3057\u3066\u305d\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3092\u6a5f\u306b\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"34oc7qz7xtkh8z25e47v9u\">3.\u5bb6\u65cf\u306b\u95a2\u3059\u308b\u554f\u984c\u306b\u3088\u308a\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\uff17\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u5bb6\u65cf\u306b\u95a2\u3059\u308b\u554f\u984c\u306b\u3088\u308a\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\uff17\u3064\u306e\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#rj8reicmpwnhciixrh053k\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff11\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u3092\u72ec\u5360\u3057\u305f\u304c\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#fjneme0zxmk0ubx8zfl9heo\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff12\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#86iqyve6iy3hl0qgdvopmh\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff13\u3011\u88ab\u76f8\u7d9a\u4eba\u306b\u524d\u59bb\u3068\u306e\u9593\u306e\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#uxwplo6zoi8id44novxpl\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff14\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306a\u3069\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3092\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#y9fwhq9ou3i7c162qnev\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff15\u3011\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u8a8d\u77e5\u75c7\u306e\u4eba\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#co3bwnmi5n8nmfl3qigbh\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff16\u3011\u4e0d\u516c\u5e73\u306a\u907a\u8a00\u66f8\u304c\u51fa\u3066\u304d\u305f\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#0qa3ksazlgft3235udszvm\" target=\"_self\" rel=\"noopener\">\u3010\u30b1\u30fc\u30b9\uff17\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u7ba1\u7406\u3092\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u3054\u81ea\u8eab\u306e\u3054\u5bb6\u65cf\u306b\u4f3c\u305f\u30b1\u30fc\u30b9\u3092\u63a2\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u751f\u524d\u5bfe\u7b56\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u305d\u308c\u304c\u3001\u3042\u306a\u305f\u306e\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u8fd1\u9053\u3068\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"rj8reicmpwnhciixrh053k\">\u3010\u30b1\u30fc\u30b9\uff11\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u3092\u72ec\u5360\u3057\u305f\u304c\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><strong><span class=\"f-marker-p\">\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u3092\u72ec\u5360\u3057\u305f\u304c\u308b\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u662d\u548c22\u5e74\u307e\u3067\u65bd\u884c\u3055\u308c\u3066\u3044\u305f\u65e7\u6c11\u6cd5\u306b\u306f<strong><span class=\"f-marker-p\">\u5bb6\u7763\u76f8\u7d9a<\/span><\/strong>\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br \/>\n\u9577\u7537\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p><strong>\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u9577\u7537\u304c\u7279\u5225\u6271\u3044\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u8a71\u3057\u5408\u3044\u3067\u81ea\u7531\u306b\u907a\u7523\u5206\u5272\u306e\u5185\u5bb9\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3057\u304b\u3057\u3001\u73fe\u5728\u306b\u304a\u3044\u3066\u3082\u9577\u7537\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3068\u4fe1\u3058\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u6a29\u5229\u3092\u8a8d\u3081\u3088\u3046\u3068\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/c3rerku3h3t-1724292186.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"758\" height=\"615\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u30fb\u9577\u5973\u30fb\u6b21\u5973\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f1\/3\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u9577\u7537\u306f\u65e7\u6c11\u6cd5\u306e\u5bb6\u7763\u76f8\u7d9a\u306e\u3088\u3046\u306a\u8003\u3048\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u300c<strong>\u200b\u9577\u7537\u3067\u3042\u308b\u81ea\u5206\u304c\u3059\u3079\u3066\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3057\u3066\u5f53\u7136\u300d\u200b<\/strong>\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u9577\u5973\u30fb\u6b21\u5973\u306f\u3001\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u306b\u5247\u3063\u3066\u3001<strong>\u81ea\u5206\u305f\u3061\u306b\u3082\u907a\u7523\u3092\u3082\u3089\u3046\u6a29\u5229\u304c\u3042\u308b\u3068\u4e3b\u5f35<\/strong>\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/yzhv4meatpr-1703213312.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u3092\u72ec\u5360\u3057\u305f\u304c\u3063\u305f\u5834\u5408\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u7d0d\u5f97\u305b\u305a\u306b\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u307e\u3059\u3002<\/p>\n<h4 id=\"9zrvw4ig2yvz6kabrloezk\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u7236\u3082\u9577\u7537\u306b\u907a\u7523\u306e\u3059\u3079\u3066\u3092\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u305f\u5834\u5408\u3001\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306f\u3001<strong>\u7236\u304c\u751f\u524d\u306b\u300c\u9577\u7537\u306b\u907a\u7523\u306e\u3059\u3079\u3066\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u4e3b\u65e8\u306e<span class=\"f-marker-p\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210<\/span>\u3057\u3001\u9577\u7537\u306b\u907a\u7523\u306e\u3059\u3079\u3066\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u3088\u3046\u3001<span class=\"f-marker-p\">\u9577\u5973\u30fb\u6b21\u5973\u3092\u8aac\u5f97\u3059\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u3067\u306f\u9577\u7537\u306e\u307f\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u7d0d\u5f97\u3057\u306a\u3044\u9650\u308a\u4e0d\u53ef\u80fd\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u9577\u7537\u304c\u7279\u5225\u6271\u3044\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u306e\u8a71\u3057\u5408\u3044\u3067\u81ea\u7531\u306b\u907a\u7523\u5206\u5272\u306e\u5185\u5bb9\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u73fe\u884c\u306e\u76f8\u7d9a\u5236\u5ea6\u306e\u8da3\u65e8\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u8a71\u3057\u5408\u3044\u306e\u5834\u3092\u751f\u524d\u306b\u6301\u3064\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p class=\"\">\u25a0\u5bb6\u7763\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/familyinheritance\" target=\"_blank\" rel=\"noopener\">\u5bb6\u7763\u76f8\u7d9a\u3068\u306f\uff1f\u56f3\u89e3\u3092\u7528\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n<p class=\"\">\u25a0\u907a\u8a00\u66f8\u3068\u907a\u7559\u5206\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/will-remaining-portion\" target=\"_blank\" rel=\"noopener\">\u907a\u8a00\u304c\u3042\u3063\u3066\u3082\u907a\u7559\u5206\u306f\u8cb0\u3048\u308b\uff1f\u30b1\u30fc\u30b9\u5225\u307e\u3068\u3081<\/a><\/p>\n<h3 id=\"fjneme0zxmk0ubx8zfl9heo\">\u3010\u30b1\u30fc\u30b9\uff12\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/h3>\n<p><strong><span class=\"f-marker-p\">\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u751f\u524d\u8d08\u4e0e\u3092\u7121\u8996\u3057\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3059\u308b\u3068\u3001\u4e0d\u516c\u5e73\u611f\u304c\u751f\u3058\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308b\u78ba\u7387\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/w3bdslhmhid-1701404584.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f1\/2\u305a\u3064\u3067\u3059\u3002<\/p>\n<p><strong>\u9577\u7537\u306f\u88ab\u76f8\u7d9a\u4eba(\u7236)\u304b\u3089\u4f4f\u5b85\u8cfc\u5165\u8cc7\u91d1\u3068\u3057\u30661,000\u4e07\u5186\u306e\u751f\u524d\u8d08\u4e0e<\/strong>\u3092\u53d7\u3051\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u4e00\u65b9\u3001\u9577\u5973\u306f\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba(\u7236)\u304b\u3089\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u907a\u7523\u3092\u5206\u3051\u305f\u3068\u3059\u308b\u3068\u3001<strong>\u30c8\u30fc\u30bf\u30eb\u3067\u306f\u9577\u7537\u304c1,000\u4e07\u5186\u591a\u304f\u7236\u306e\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f<\/strong>\u3053\u3068\u306b\u306a\u308a\u3001\u9577\u5973\u304c\u3053\u306e\u5dee\u306b\u7d0d\u5f97\u304c\u3044\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/twc3ubzur6-1703218594.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u30b1\u30fc\u30b9\u306f\u3001\u76f8\u7d9a\u4eba\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u751f\u3058\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h4 id=\"y24tztic7vcrl04d8da3d\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b\u306f\u3001\u9577\u7537\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u5bb6\u65cf\u5185\u3067\u3088\u304f\u8a71\u3057\u5408\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u9577\u7537\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u3068\u304d\u306b\u7279\u5225\u53d7\u76ca\u306b\u306a\u308a\u3001\u300c\u7279\u5225\u53d7\u76ca\u306e\u6301\u3061\u623b\u3057\u8a08\u7b97\u300d\u3092\u3059\u308b\u3053\u3068\u3067\u9577\u5973\u3068\u306e\u5dee\u304c\u306a\u304f\u306a\u308b\u3068\u751f\u524d\u304b\u3089\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u7406\u89e3\u3057\u3066\u3044\u308c\u3070\u3001\u30c8\u30e9\u30d6\u30eb\u306b\u306f\u306a\u308a\u306b\u304f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u3042\u308b\u3044\u306f\u3001\u9577\u7537\u3078\u306e\u751f\u524d\u8d08\u4e0e\u306b\u7279\u5225\u306a\u7406\u7531\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u305d\u306e\u60f3\u3044\u3092\u4f1d\u3048\u3001\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u6301\u3061\u623b\u3057\u3092\u3057\u306a\u3044\u300c\u7279\u5225\u53d7\u76ca\u306e\u6301\u3061\u623b\u3057\u514d\u9664\u300d\u3092\u907a\u8a00\u66f8\u306a\u3069\u3067\u610f\u601d\u8868\u793a\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u3072\u3068\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/span><span>\u305f\u3060\u3057\u3001\u907a\u7559\u5206\u306b\u3064\u3044\u3066\u306f\u3084\u306f\u308a\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span> \u307e\u305f\u3001\u4eca\u56de\u306e\u4f8b\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5a5a\u59fb\u671f\u959320\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u306e\u4e00\u65b9\u304c\u3001\u914d\u5076\u8005\u306b\u5bfe\u3057\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u306a\u3069\u3057\u305f\u3068\u304d\u306f\u3001\u5e73\u621030\u5e74\u306e\u6c11\u6cd5\u6539\u6b63\u306b\u3088\u308a\u300c\u7279\u5225\u53d7\u76ca\u306e\u6301\u3061\u623b\u3057\u514d\u9664\u300d\u306e\u610f\u601d\u304c\u63a8\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002 <\/span><\/p>\n<p><span>\u306a\u304a\u3001\u3059\u3079\u3066\u306e\u751f\u524d\u8d08\u4e0e\u304c\u7279\u5225\u53d7\u76ca\u306b\u8a72\u5f53\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u5148\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u25a0\u7279\u5225\u53d7\u76ca\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tokubetsujueki-kigen\/\" target=\"_blank\" rel=\"noopener\">\u300c\u7279\u5225\u53d7\u76ca\u300d\u300c\u5bc4\u4e0e\u5206\u300d\u306b\u76f8\u7d9a\u958b\u59cb\u5f8c10\u5e74\u307e\u3067\u306e\u671f\u9650\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f<\/a><\/p>\n<h3 id=\"86iqyve6iy3hl0qgdvopmh\">\u3010\u30b1\u30fc\u30b93\u3011\u88ab\u76f8\u7d9a\u4eba\u306b\u524d\u59bb\u3068\u306e\u9593\u306e\u5b50\u4f9b\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><strong><span class=\"f-marker-p\">\u88ab\u76f8\u7d9a\u4eba\u306b\u524d\u59bb\u3068\u306e\u9593\u306e\u5b50\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5b50\u4f9b\u306b\u306f\u5e73\u7b49\u306b\u76f8\u7d9a\u6a29\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001<strong>\u524d\u59bb\u3068\u306e\u9593\u306e\u5b50\u3067\u3042\u3063\u3066\u3082\u3001\u6b7b\u4ea1\u6642\u306e\u5bb6\u65cf\u3068\u540c\u7b49\u306e\u76f8\u7d9a\u6a29\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8179\u9055\u3044\u306e\u5b50\u4f9b\u540c\u58eb\u304c\u9023\u7d61\u3092\u53d6\u308a\u5408\u3063\u3066\u3044\u308b\u30d1\u30fc\u30bf\u30f3\u306f\u5c11\u306a\u3044\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u9023\u7d61\u3092\u3068\u308b\u306e\u306b\u3082\u624b\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u304a\u4e92\u3044\u306e\u7acb\u5834\u3084\u8003\u3048\u65b9\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/kk7u2i3sscf-1703221500.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u305d\u308c\u305e\u308c1\/2\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba(\u7236)\u306b\u306f\u96e2\u5a5a\u30fb\u518d\u5a5a\u6b74\u304c\u3042\u308a\u3001\u9577\u7537\u306f\u5143\u914d\u5076\u8005\u3068\u306e\u9593\u306e\u5b50\u4f9b\u3067\u3042\u308a\u3001\u9577\u5973\u306f\u914d\u5076\u8005\u3068\u306e\u9593\u306e\u5b50\u4f9b\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba(\u7236)\u306f\u5143\u914d\u5076\u8005\u3068\u96e2\u5a5a\u5f8c\u3001\u9577\u7537\u3068\u306f\u758e\u9060\u3067\u3042\u308a\u3001\u9577\u7537\u3068\u9577\u5973\u306f\u4f1a\u3063\u305f\u3053\u3068\u3082\u306a\u3051\u308c\u3070\u9023\u7d61\u5148\u3082\u77e5\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u3001<strong>\u9577\u5973\u306f\u9577\u7537\u306e\u9023\u7d61\u5148\u3092\u77e5\u308b\u305f\u3081\u306b\u3001<span style=\"font-size: 16px; color: #000000;\">\u6238\u7c4d\u306e\u9644\u7968\u3092\u8acb\u6c42\u3057<\/span>\u305f\u308a\u3001\u5f01\u8b77\u58eb\u306b\u635c\u7d22\u3092\u4f9d\u983c\u3057\u305f\u308a\u3068\u3001\u304b\u306a\u308a\u306e\u6642\u9593\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3055\u3089\u306b\u3001<strong>\u304a\u4e92\u3044\u306e\u7acb\u5834\u3084\u8003\u3048\u65b9\u304c\u7570\u306a\u308b<\/strong>\u306e\u3067\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"fm1pzqgaqm6f04t0tkd1j\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b\u306f\u3001<strong><span class=\"f-marker-p\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210<\/span>\u3057\u3001\u5404\u3005\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6307\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4eca\u307e\u3067\u9762\u8b58\u306e\u306a\u304b\u3063\u305f\u9577\u7537\u30fb\u9577\u5973\u304c\u3001\u7236\u306e\u6b7b\u5f8c\u907a\u7523\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3046\u306e\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7236\u304c\u751f\u524d\u306b\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3001\u9577\u7537\u306b\u76f8\u7d9a\u3055\u305b\u308b\u8ca1\u7523\u3001\u9577\u5973\u306b\u76f8\u7d9a\u3055\u305b\u308b\u8ca1\u7523\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u8a18\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"uxwplo6zoi8id44novxpl\">\u3010\u30b1\u30fc\u30b9\uff14\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306a\u3069\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3092\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/h3>\n<p><strong>\u200b<span class=\"f-marker-p\">\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306a\u3069\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3092\u3057\u3066\u3044\u305f\u30b1\u30fc\u200b<\/span><span class=\"f-marker-p\">\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306a\u3069\u306b\u4ecb\u8b77\u306e\u8ca0\u62c5\u304c\u504f\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306b\u732e\u8eab\u7684\u306b\u4ecb\u8b77\u3092\u884c\u3063\u3066\u3044\u305f\u76f8\u7d9a\u4eba\u306b\u306f<strong><span class=\"f-marker-p\">\u5bc4\u4e0e\u5206<\/span><\/strong>\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/qpn4ppllzah-1703222442.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u305d\u308c\u305e\u308c1\/2\u305a\u3064\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u9577\u7537\u306e\u5ac1\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u9577\u7537\u3068\u9577\u7537\u306e\u5ac1\u306f\u9577\u5e74\u3001\u88ab\u76f8\u7d9a\u4eba(\u7236)\u3092\u732e\u8eab\u7684\u306b\u4ecb\u8b77\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u4e00\u65b9\u3067\u9577\u5973\u306f\u96e2\u308c\u3066\u66ae\u3089\u3057\u3066\u3044\u308b\u305f\u306e\u3067\u3001\u4ecb\u8b77\u306f\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<br \/>\n\u9577\u7537\u592b\u5a66\u306f\u7236\u3092\u732e\u8eab\u7684\u306b\u4ecb\u8b77\u3057\u3066\u304d\u305f\u306e\u3067\u3001\u5bc4\u4e0e\u5206\u3092\u8acb\u6c42\u3057\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u9577\u5973\u306f\u5bc4\u4e0e\u5206\u3092\u8a8d\u3081\u305a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u901a\u308a\u306b1\/2\u3082\u3089\u3046\u6a29\u5229\u304c\u3042\u308b\u3068\u4e3b\u5f35\u3057\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/ypw4rtydz7h-1703222723.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306a\u3069\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u5bc4\u4e0e\u5206\u304c\u554f\u984c\u3068\u306a\u308a\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u306a\u304a\u3001\u5e73\u621030\u5e74\u306e\u6c11\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u7279\u5225\u5bc4\u4e0e\u6599\u306e\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f8b\u3048\u3070\u4e0a\u306e\u56f3\u3067\u3001\u5b9f\u969b\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u4ecb\u8b77\u3092\u3057\u3066\u304d\u305f\u306e\u304c\u9577\u7537\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u9577\u7537\u306e\u5ac1\u3060\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u7279\u5225\u306e\u5bc4\u4e0e\u6599\u3092\u8acb\u6c42\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30b3\u30e9\u30e0\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/tokubetsu-kiyoryo\/\">\u7279\u5225\u5bc4\u4e0e\u6599\u3068\u306f\u3069\u3093\u306a\u3082\u306e\uff1f \uff5e\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8\uff5e<\/a><\/p>\n<h4 id=\"2fcwa6ojoglb5hi52h18c\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6c7a\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6c7a\u6cd5\u306e\u4e00\u4f8b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7236\u304c\u3001<strong><span class=\"f-marker-p\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002<br \/>\n\u907a\u8a00\u66f8\u3092\u8a18\u8f09\u3057\u3001\u9577\u7537\u592b\u5a66\u306b\u914d\u616e\u3057\u305f\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u3092\u793a\u3059\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"y9fwhq9ou3i7c162qnev\">\u3010\u30b1\u30fc\u30b9\uff15\u3011\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u8a8d\u77e5\u75c7\u306e\u4eba\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><strong><span class=\"f-marker-p\">\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u8a8d\u77e5\u75c7\u306a\u3069\u306e\u4eba\u304c\u3044\u308b\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8a8d\u77e5\u75c7\u306e\u30ec\u30d9\u30eb\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u8a8d\u77e5\u75c7\u306e\u4eba\u304c\u3044\u308b\u3068\u907a\u7523\u5206\u5272\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307e\u306a\u304f\u306a\u308a\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/5c25jz0u1ku-1701411790.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u6bcd\u3068\u9577\u7537\u30fb\u9577\u5973\u306e\uff13\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u6bcd1\/2\u3001\u9577\u7537\u30fb\u9577\u59731\/4\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<strong><span class=\"f-marker-p\">\u6bcd\u306f\u8a8d\u77e5\u75c7<\/span>\u3092\u60a3\u3063\u3066\u304a\u308a\u3001<span class=\"f-marker-p\">\u5224\u65ad\u80fd\u529b\u304c\u4f4e<\/span><span class=\"f-marker-p\">\u4e0b<\/span>\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u304c\u8d77\u3053\u308b\u3068\u88ab\u76f8\u7d9a\u4eba(\u7236)\u306e\u8ca1\u7523\u306f\u51cd\u7d50\u3055\u308c\u307e\u3059\u3002<br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u9280\u884c\u306e\u9810\u91d1\u306f\u5f15\u304d\u51fa\u305b\u306a\u304f\u306a\u308a\u3001\u4e0d\u52d5\u7523\u306e\u51e6\u5206\u3082\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u8ca1\u7523\u306e\u51cd\u7d50\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1(\u6bcd\u30fb\u9577\u7537\u30fb\u9577\u5973)\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308c\u3070\u89e3\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u5bb6\u65cf\u306e\u5834\u5408\u6bcd\u306f\u8a8d\u77e5\u75c7\u3092\u60a3\u3063\u3066\u304a\u308a\u5224\u65ad\u80fd\u529b\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u305f\u3081\u3001<strong>\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u53c2\u52a0\u3057\u3066\u610f\u601d\u8868\u793a\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u3067\u304d\u305a\u3001\u907a\u7523\u306e\u51cd\u7d50\u306f\u89e3\u9664\u3055\u308c\u305a\u3001\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7236\u306e\u9810\u91d1\u306f\u3044\u3064\u307e\u3067\u3082\u5f15\u304d\u51fa\u305b\u305a\u3001\u4e0d\u52d5\u7523\u306e\u51e6\u5206\u3082\u3044\u3064\u307e\u3067\u3082\u3067\u304d\u306a\u3044\u307e\u307e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"91k94g7mvg0ke4k8oaaa8q\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p><span style=\"font-size: 17px; color: #333333;\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b\u306f\u3001\u7236\u304c\u751f\u524d\u306b<strong><span class=\"f-marker-p\">\u907a\u8a00\u66f8\u3092\u4f5c\u6210<\/span><\/strong>\u3057\u3066\u304a\u304d\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u308f\u306a\u304f\u3066\u3082\u907a\u7523\u5206\u5272\u304c\u53ef\u80fd\u306a\u4ed5\u7d44\u307f\u3092\u4f5c\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: 17px; color: 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#333333;\">\u305f\u3060\u3057\u3001\u300c\u6210\u5e74\u5f8c\u898b\u5236\u5ea6\u300d\u306e\u5229\u7528\u306b\u306f\u3001\u5831\u916c\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306a\u3069\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u9ad8\u9f62\u5316\u793e\u4f1a\u306b\u304a\u3044\u3066\u306f\u3001\u30b1\u30fc\u30b95\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u306f\u5897\u3048\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u306f\u30c8\u30e9\u30d6\u30eb\u56de\u907f\u306b\u3068\u3066\u3082\u6709\u52b9\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"co3bwnmi5n8nmfl3qigbh\">\u3010\u30b1\u30fc\u30b9\uff16\u3011\u4e0d\u516c\u5e73\u306a\u907a\u8a00\u66f8\u304c\u51fa\u3066\u304d\u305f\u30b1\u30fc\u30b9<\/h3>\n<p><strong><span class=\"f-marker-p\">\u4e0d\u516c\u5e73\u306a\u907a\u8a00\u66f8\u304c\u51fa\u3066\u304d\u305f\u30b1\u30fc\u30b9<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u304c\u4e0d\u516c\u5e73\u306a\u5834\u5408\u3001\u305f\u3068\u3048\u5f62\u5f0f\u7684\u306b\u6709\u52b9\u306a\u907a\u8a00\u66f8\u3067\u3042\u3063\u3066\u3082\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/q5x2m0l9h4-1703226172.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u30fb\u6b21\u5973\u306e\uff13\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u305d\u308c\u305e\u308c1\/3\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba(\u7236)\u306f\u751f\u524d\u3001\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u6b7b\u5f8c\u3001\u907a\u8a00\u66f8\u3092\u958b\u5c01\u3057\u3066\u307f\u308b\u3068\u3001\u300c\u9577\u7537\u306b\u5168\u3066\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u300d\u3068\u66f8\u3044\u3066\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u9577\u7537\u306f\u907a\u8a00\u66f8\u306b\u66f8\u3044\u3066\u3042\u308b\u306e\u3060\u304b\u3089\u3001\u81ea\u5206\u304c\u5168\u3066\u306e\u8ca1\u7523\u3092\u8cb0\u3048\u308b\u3068\u4e3b\u5f35\u3057\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u9577\u5973\u30fb\u6b21\u5973\u306f\u907a\u8a00\u66f8\u306e\u5185\u5bb9\u306b\u7d0d\u5f97\u304c\u3044\u304b\u305a\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3092\u901a\u3058\u3066<strong><span class=\"f-marker-p\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42<\/span><\/strong>\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/djijpe3a2ga-1724292326.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"705\" height=\"112\" \/><\/p>\n<h4 id=\"8hcq0k0wp9qyp2as9wdznp\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u6cd5\u306e\u4e00\u4f8b\u306f\u3001\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u3067\u306f<strong><span class=\"f-marker-p\">\u907a\u7559\u5206\u304c\u3042\u308b\u3053\u3068\u3092\u77e5\u308a<\/span>\u3001\u907a\u7559\u5206\u3092\u8003\u616e\u3057\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u76f8\u7d9a\u5236\u5ea6\u3067\u306f\u3001\u907a\u7559\u5206\u3068\u3044\u3046\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u5144\u5f1f\u59c9\u59b9\u4ee5\u5916\uff09\u306b\u6700\u4f4e\u9650\u4fdd\u8a3c\u3055\u308c\u305f\u907a\u7523\u53d6\u5f97\u5206\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u907a\u8a00\u66f8\u306b\u5168\u3066\u306e\u8ca1\u7523\u3092\u9577\u7537\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3068\u8a18\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u9577\u5973\u307e\u305f\u306f\u6b21\u5973\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u8acb\u6c42\u3092\u3059\u308c\u3070\u3001\u5168\u3066\u306e\u8ca1\u7523\u3092\u9577\u7537\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u3092\u3088\u304f\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u907a\u7559\u5206\u3092\u8003\u616e\u3057\u305f\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"0qa3ksazlgft3235udszvm\">\u3010\u30b1\u30fc\u30b9\uff17\u3011\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u7ba1\u7406\u3092\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/h3>\n<p><strong><span class=\"f-marker-p\">\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u7ba1\u7406\u3092\u3057\u3066\u3044\u305f<\/span><\/strong>\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u524d\u304b\u3089\u540c\u5c45\u3057\u3066\u304a\u308a\u3001\u8ca1\u7523\u7ba1\u7406\u3092\u3057\u3066\u3044\u305f\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u8ca1\u7523\u306e\u4f7f\u3044\u8fbc\u307f\u3092\u7591\u308f\u308c\u3001\u907a\u7523\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/jxf1l12rzdp-1703227132.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5bb6\u65cf\u3092\u4f8b\u306b\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u4eba\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306f\u305d\u308c\u305e\u308c1\/2\u305a\u3064\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba(\u7236)\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\u9577\u7537\u304c\u3001\u7236\u306e\u9810\u91d1\u901a\u5e33\u3084\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3092\u7ba1\u7406\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u7236\u306e\u6b7b\u5f8c\u3001\u9577\u5973\u304c\u7236\u306e\u9810\u91d1\u901a\u5e33\u3092\u898b\u305f\u3068\u3053\u308d\u3001\u7236\u306e\u53e3\u5ea7\u304b\u3089\u9577\u7537\u306e\u53e3\u5ea7\u306b\u5b9a\u671f\u7684\u306b\u304a\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u305f\u308a\u3001\u4e0d\u5be9\u306a\u51fa\u91d1\u8a18\u9332\u304c\u591a\u6570\u3042\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u9577\u5973\u306f\u300c<strong>\u9577\u7537\u304c\u7236\u306e\u9810\u91d1\u3092\u4f7f\u3044\u8fbc\u3093\u3067\u3044\u308b\u3002<\/strong>\u300d\u3068\u601d\u3044\u3001\u9577\u7537\u3078\u4f7f\u3044\u8fbc\u3093\u3060\u9810\u91d1\u3092\u8fd4\u9084\u3059\u308b\u3088\u3046\u306b\u4e3b\u5f35\u3057\u307e\u3057\u305f\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/03\/vyn5ozu64i-1703227800.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/>\u4e00\u65b9\u3067\u9577\u7537\u306f\u4f7f\u3044\u8fbc\u3093\u3067\u3044\u306a\u3044\u3068\u4e3b\u5f35\u3057\u3001\u8a71\u3057\u5408\u3044\u3067\u89e3\u6c7a\u3067\u304d\u305a\u3001\u88c1\u5224\u306b\u767a\u5c55\u3057\u307e\u3057\u305f\u3002<\/p>\n<h4 id=\"gxv6lkczb9rlgh96vl6sv\">\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u306e\u65b9\u6cd5\u306e\u4e00\u4f8b<\/h4>\n<p>\u751f\u524d\u306b\u3067\u304d\u308b\u30c8\u30e9\u30d6\u30eb\u89e3\u6d88\u306e\u4e00\u4f8b\u3068\u3057\u3066\u306f\u3001\u7236\u304c\u5143\u6c17\u306a\u3046\u3061\u306b\u3001<strong><span class=\"f-marker-p\">\u4efb\u610f\u5f8c\u898b\u5236\u5ea6\u306e\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4efb\u610f\u5f8c\u898b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u7236\u306e\u4f53\u8abf\u304c\u60aa\u5316\u3057\u3001\u81ea\u5206\u81ea\u8eab\u3067\u8ca1\u7523\u7ba1\u7406\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u3001\u7b2c\u4e09\u8005\u3067\u3042\u308b\u4efb\u610f\u5f8c\u898b\u4eba\u304c\u8ca1\u7523\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<br 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